Revenue and Taxation Code section 6476

Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due, shall also pay a penalty of 6 percent of the amount of prepayment.

Source: Section 6476, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6476. (accessed Jun. 2, 2025).

6470
6471
6471.4
6471.6
6472
6473
6474
6476
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6478
6479

Last Updated

May 12, 2025

§ 6476’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6476

Original Source: Section 6476, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6476. (last accessed May 12, 2025).